Financial Reporting Transparency and Earnings Management

By James E. Hunton, R. Libby, C. Mazza. 2006

277 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/367d3f7cb481f90c2b61abc8954780cb4531efa7

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Citations in the corpus

Ethics, Diversity Management, and Financial Reporting Quality (2010, background): “, 2004; Heninger, 2001; Kasznik, 1999) and the loss of corporate reputation (Kaplan and Ravenscroft, 2004; Hunton et al., 2006).”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Hunton et al. (2006) demonstrated that reporting of gains and losses associated with available-for-sale financial instruments in comprehensive income (instead of the Statement of Equity) reduced the likelihood that managers would engage in earnings management through sales of these investments.”
Do Women On Boards And In Top Management Reduce Earnings Management? Evidence In France (2015, background): “Moreover, the existing literature has documented a positive association between earnings management and litigation risk and loss of reputation (Ducharme et al. 2004; Hunton et al. 2006).”
INTERNAL AUDIT QUALITY AND EARNINGS MANAGEMENT (2009, unknown): “Hunton et al. (2006) demonstrate that management is less likely to manage earnings when there is greater transparency.”
Does Gender Diversity on Corporate Boards Reduce Information Asymmetry in Equity Markets? * (2017, background): “Thus, a relatively large number of empirical studies provide evidence that greater board independence and 3 Prior works find that lower earnings quality increases litigation risks, and earnings management are associated with reputation loss (Hunton et al., 2006; Kaplan and Ravenscroft, 2004).”
Comprehensive Income: Who's Afraid of Performance Reporting? (2010, unknown): “Our evidence suggests that at the time managers made the initial comprehensive income reporting location decision, they believed performance reporting would be more salient— consistent with views of the FASB and IASB and evidence from laboratory studies (e.g., Hirst and Hopkins 1998; Maines and McDa”
A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (2007, background): “Similarly, on the preparer side, Hunton, Libby, and Mazza (2006) find that preparers are more likely to engage in earnings management involving available-forsale securities when CI is reported in a statement of changes in equity (less transparent presentation of comprehensive income) than when CI…”